Spileers Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Spileers Consulting
Largest movements
- Cash +€95,072
up €95,072 (+144%), from €66,137 to €161,209
mainly Current investments (+€87,499) and Net result for the year (+€78,907)
- Current investments -€87,499
down €87,499 (-87.7%), from €99,756 to €12,258
- Deferred charges and accrued income -€5,635
down €5,635 (-34.3%), from €16,412 to €10,777
- Tangible fixed assets -€4,922
down €4,922 (-50.6%), from €9,720 to €4,798
- Receivables within one year +€2,577
up €2,577 (+10.4%), from €24,679 to €27,256
of which Trade receivables: +€2,432
- Reserves +€2,225
up €2,225 (+1.1%), from €203,280 to €205,505
- Gross operating margin -€3,425
down €3,425 (-3.1%), from €109,209 to €105,784
- Financial charges -€2,549
down €2,549 (-53.4%), from €4,771 to €2,222
- Financial income +€1,761
up €1,761 (+641%), from €275 to €2,036
- Depreciation -€1,739
down €1,739 (-26.1%), from €6,661 to €4,922
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,734 | €216,327 | -€407 | -0.2% |
| Fixed assets | 21/28 | €9,750 | €4,828 | -€4,922 | -50.5% |
| Tangible fixed assets | 22/27 | €9,720 | €4,798 | -€4,922 | -50.6% |
| Furniture and vehicles | 24 | €9,720 | €4,798 | -€4,922 | -50.6% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €206,984 | €211,499 | +€4,515 | +2.2% |
| Amounts receivable within one year | 40/41 | €24,679 | €27,256 | +€2,577 | +10.4% |
| Trade receivables | 40 | €22,325 | €24,757 | +€2,432 | +10.9% |
| Other amounts receivable | 41 | €2,354 | €2,499 | +€145 | +6.2% |
| Current investments | 50/53 | €99,756 | €12,258 | -€87,499 | -87.7% |
| Cash at bank and in hand | 54/58 | €66,137 | €161,209 | +€95,072 | +144% |
| Deferred charges and accrued income | 490/1 | €16,412 | €10,777 | -€5,635 | -34.3% |
| Total equity and liabilities | 10/49 | €216,734 | €216,327 | -€407 | -0.2% |
| Equity | 10/15 | €210,780 | €213,005 | +€2,225 | +1.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €203,280 | €205,505 | +€2,225 | +1.1% |
| Distributable reserves | 133 | €203,280 | €205,505 | +€2,225 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,954 | €3,322 | -€2,631 | -44.2% |
| Amounts payable within one year | 42/48 | €5,954 | €3,322 | -€2,631 | -44.2% |
| Financial debts | 43 | €1,234 | €0 | -€1,234 | -100% |
| Other loans | 439 | €1,234 | €0 | -€1,234 | -100% |
| Trade debts | 44 | €947 | €998 | +€52 | +5.4% |
| Suppliers | 440/4 | €947 | €998 | +€52 | +5.4% |
| Taxes, remuneration and social security | 45 | €1,714 | €2,324 | +€610 | +35.6% |
| Taxes | 450/3 | €1,714 | €2,324 | +€610 | +35.6% |
| Other amounts payable | 47/48 | €2,059 | €0 | -€2,059 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,661 | €4,922 | -€1,739 | -26.1% |
| Other operating charges | 640/8 | €1,143 | €1,157 | +€15 | +1.3% |
| Gross operating margin | 9900 | €109,209 | €105,784 | -€3,425 | -3.1% |
| Operating profit (loss) | 9901 | €101,405 | €99,704 | -€1,701 | -1.7% |
| Financial income | 75/76B | €275 | €2,036 | +€1,761 | +641% |
| Recurring financial income | 75 | €275 | €2,036 | +€1,761 | +641% |
| Financial charges | 65/66B | €4,771 | €2,222 | -€2,549 | -53.4% |
| Recurring financial charges | 65 | €4,771 | €2,222 | -€2,549 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €96,909 | €99,518 | +€2,609 | +2.7% |
| Income taxes | 67/77 | €20,227 | €20,612 | +€385 | +1.9% |
| Profit (loss) for the period | 9904 | €76,682 | €78,907 | +€2,225 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,682 | €78,907 | +€2,225 | +2.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.